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2014 (12) TMI 82 - BOMBAY HIGH COURTWaiver of pre deposit - Outdoor catering service - Held that:- Adjudicating authority whose order is in appeal before the Tribunal has not considered the appellant’s evidence in support of its claim that they are entitled to the benefit of Notification No. 12/2003-S.T., dated 20 June, 2003. The adjudicating authority was prima facie incorrect in law in holding that where outdoor catering service is provided no question of exemption in respect of food sold is available. Notification No. 12/2003-S.T., dated 20 June, 2003 does not exclude outdoor catering services from its purview. The Tribunal also in the impugned order does not consider the above aspect, after recording the same. Moreover the decision of the Tribunal in the matter of Rajeev Kumar Gupta (2009 (3) TMI 122 - CESTAT, NEW DELHI) prima facie seems to apply. Therefore, in the facts and circumstances of the case we are of the view that interest of justice would be served if the appellant is directed to make a pre-deposit the amount of ₹ 25 lakhs as against ₹ 50 lakhs ordered by the tribunal - stay order modified.
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